Point in time view as at 03/05/1994.
Taxation of Chargeable Gains Act 1992, Paragraph 3 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
3(1)This paragraph applies where this Schedule would have applied on a disposal but for paragraph 2(4) above.U.K.
(2)This Schedule applies on the disposal if paragraph 4 below would have applied had—
(a)section 154(2) continued to apply to the gain carried forward as a result of the claim by virtue of section 154(4), and
(b)the time of the disposal been the time when that gain was treated as accruing by virtue of section 154(2).
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